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Court of Justice of the European Union · Judgment

C-302/93Etienne Debouche v Inspecteur der Invoerrechten en Accijnzen

Decided
1996-09-26
ECLI
ECLI:EU:C:1996:348
CELEX
61993CJ0302
Finality
Final, the decision cannot be appealed

The court's own keywords

Value added tax - Interpretation of Article 17(2) and (3)(a) of Directive 77/388/EEC and of Article 3(b) and the first paragraph of Article 5 of Directive 79/1072/EEC - Refund of value added tax to taxable persons not established in the territory of the country.

Interprets

    EUR-LexThe Court

    Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

    The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

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